Guatemala vs Namibia
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇬🇹 Guatemala — Municipal Taxes
Guatemala's 340 municipalities levy the Impuesto Único sobre Inmuebles (IUSI — property tax at 0.9% of assessed value above GTQ 2,000), business licences (boleto de ornato), and vehicle stickers. Guatemala City municipality has the highest rates. The Superintendencia de Administración Tributaria (SAT) administers national taxes. Guatemala has among the lowest tax-to-GDP ratios in Latin America (~11–13%), reflecting significant informality and tax avoidance. Tax collection has been a persistent challenge.
🇳🇦 Namibia — Regional Councils & Local Authorities
Namibia's 14 regional councils and local authority councils levy property rates, business licences, and local fees. The Namibia Revenue Agency (NamRA) administers national taxes. Namibia is a significant mining economy — diamonds (Namdeb/De Beers), uranium (one of world's largest producers), copper. A major TotalEnergies Orange Basin offshore oil discovery is advancing toward production. Non-resident shareholders' tax (NRST) at 10%–20% applies on dividends. Namibia has one of Africa's more functional tax administrations.
Guatemala vs Namibia: Key Tax Differences (2026)
💰 Income Tax: 🇳🇦 Namibia has a higher top income tax rate (5–7% vs 0–37%). 🇬🇹 Guatemala is more favourable for high earners.
🛒 VAT/Sales Tax: Namibia has a higher consumption tax (12% vs 15%).
🏢 Corporate Tax: 🇬🇹 Guatemala offers a lower corporate rate (28% vs 32%), which can influence business location decisions.
📈 Capital Gains: 🇳🇦 Namibia taxes investment gains at a lower rate (0% vs 10%), benefiting investors.